盈亏平衡点的计算需要假设观众的组合。关于组合的逻辑假设是基于每个演出的预计平均观众，乘以演出的数量。基于这些假设，基于观众数的销售组合是
Mr. Wonderful = (3,500)(12) = 42,000
That’s Life = (3,000)(20) = 60,000
All that Jazz = (4,000)(12) = $48,000
合计 = $150,000
基于以上的信息，架设的组合是
Mr. Wonderful = $42,000 / $150,000 = 28%
That’s Life = $60,000 / $150,000 = 40%
All that Jazz = $48,000 / $150,000 = 32%
当总边际贡献等于固定成本就达成了盈亏平衡。
固定成本s = $165,000 + $249,000 + $316,000 + $565,000 = $1,295,000
边际贡献= (单位票价– 单位变动成本)(观众数)
设x =总观众数
边际贡献, Mr. Wonderful = ($18 – $3)(0.28)x
边际贡献, That’s Life = ($15 – $1)(0.40)x
边际贡献, All that Jazz = ($20)(0.32)x
所有三个产品的边际贡献加起来得到总边际贡献
总边际贡献= $15(0.28)x + $14(0.4)x + $20(0.32)x= $4.2x + $5.6x + $6.4x = $16.2x
现在设总边际贡献等于固定成本$1,295,900
$16.2x = $1,295,000
x = 79,938.27，约等于79,939 |
